M/S. FACETS, MUMBAI V. ITO 24(1)(3), MUMBAI

MA 172/MUM/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3941 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 06-08-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K CHATURVEDI LD
• Assessee Lawyers: RAVINDRA POOJARY LD
• Section: 201

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUM AR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) MA NO.172 /MUM/20 2 1 ( / ASSESSMENT YEAR : 201 0 - 11 ) M/S. FACETS 502, GULSHAN 2, JUHU LANE, ANDHERI (W) MUMBAI - 400 0 58 / VS. I TO - 24(1)(3) PRATYAKSHKAR BHAVAN BKC, BANDRA (E) MUMBAI - 400 051 ./ ./ PAN/GIR NO . AABFF - 5276 - C ( / APPELLANT ) : ( / RESPONDENT ) & ./ I.T.A. NO. 6154 /MUM/2018 ( / ASSESSMENT YEAR : 2010 - 11 ) M/S. FACETS 502, GULSHAN 2, JUHU LANE, ANDHERI (W) MUMBAI - 400 058 / VS. ITO - 24(1)(3) PRATYAKSHKAR BHAVAN BKC, BANDRA (E) MUMBAI - 400 051 ./ ./ PAN/GIR NO . AABFF - 5276 - C ( / APPELLANT ) : ( / RESPONDENT ) ASSESSEE BY : SHRI RAVINDRA POOJARY LD. AR REVENUE BY : SHRI V.K.CHATURVEDI - LD. SR. DR / DATE OF HEARING : 08/10/2021 / DATE OF PRONOUNCEMENT : 08/10/2021 2 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. BY WAY OF MA NO.172/MUM/2021, THE ASSESSEE SEEK RECALL OF TRIBUNAL ORDER DATED 10/05/2021 PASSED IN CAPTIONED APPEAL. THE ORDER IS AN EX - PARTE ORDER QUA THE ASSESSEE. 2. THE LD.AR SUBMITTED THAT NOBODY COULD ATTEND THE HEARING SINCE OFFICES WERE CLOSED DUE TO PEAK PERIOD OF PANDEMIC COVID - 19. THE LD. AR ALSO SUBMITTED THAT THE ASSESSEE HAD ALREADY SETTLED THE DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME BY FILING FORM NOS.1 & 2 ON 16/12/2020 (WELL BEFORE THE DATE OF HEARING I.E. 10/05/2021) WHICH WAS ACCEPTED BY THE DEPARTMENT AND FORM NO.3 WAS ISSUED BY APPROPRIATE AUTHOR ITY ON 12/01/2021. THE COPIES OF THESE FORMS ALONG WITH PAYMENT CHALLANS HAVE BEEN PLACED ON RECORD. IN THE SAID BACKGROUND, LD. AR PLEADED FOR RECALL OF THE ORDER AND SOUGHT WITHDRAWAL OF THE APPEAL. THE LD. DR FAIRLY SUBMITTED THAT SINCE THE ASSESSEE HAS ALREADY SETTLED THE DISPUTE AND PAID THE OUTSTANDING AMOUNT, THE ORDER MAY BE RECALLED AND THE APPEAL MAY BE ALLOWED TO BE WITHDRAWN AS REQUIRED UNDER THE SCHEME. 3. IN VIEW OF THE SUBMISSIONS MADE BEFORE US, THE ORDER DATED 10/05/2021 PASSED IN CAPTIONE D APPEAL IS RECALLED AND THE APPEAL IS RESTORED BACK TO ITS ORIGINAL STATUS / POSITION. THE MISC. APPLICATION FILED BY THE ASSESSEE STAND ALLOWED. 4. KEEPING IN VIEW THE SUBMISSIONS MADE BY BOTH THE SIDES, WE FIND THAT THE ASSESSEE HAS ALREADY OPTED FOR SE TTLEMENT OF DISPUTE FOR THE YEAR UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME) , 2020 AND RECEIVED FORM NO.3 FROM APPROPRIATE AUTHORITY. THEREFORE, WE ALLOW 3 THE ASSESSEE TO WITHDRAW THE APPEAL. THE APPEAL STAND DISMISSED AS WITHDRAWN. 5. THE MISC. APPLICATION STAND ALLOWED. AT THE SAME TIME, THE APPEAL STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 08 TH OCTOBER, 2021. SD/ - SD/ - (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 08/10/2021 SR.PS, DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.